2009 (5) TMI 707 - AT - Central Excise

Summary

Issues involved: Application for rectification of mistake u/s 35(C)(2) of the Central Excise Act, 1944 filed beyond the prescribed period of six months.

Summary:
The Commissioner of Central Excise sought rectification of a mistake in an order dated 12-7-2005/12-8-2005, concerning jurisdiction, due to the Finance (No. 2) Act, 2004. The application was filed in October 2008, beyond the six-month limit prescribed by Section 35(C)(2) of the Act. The Department had approached the High Court, and the appeal was withdrawn with liberty to adopt an appropriate remedy before the Tribunal. However, the High Court's order did not grant liberty to file the rectification application beyond the six-month period. The Tribunal held that the High Court's order did not extend the limitation period for filing the rectification application. Consequently, the application filed beyond the limitation period was dismissed.

In conclusion, the Tribunal dismissed the rectification application as it was filed beyond the prescribed six-month period, despite the Department's argument based on the High Court's order.